Sales/Use/Indirect:
Minnesota: Updated Bulletin Addresses Taxation and Sourcing of Telecom and Pay Television Services
Sales Tax Fact Sheet No. 119, Minn. Dept. of Rev. (rev. 1/24). An updated Minnesota Department of Revenue bulletin explains how Minnesota sales tax applies to telecommunications services, ancillary services associated with telecommunications services, pay television services, and equipment used directly in providing these services – including related sourcing rules for determining which taxing jurisdictions involved in a sale may impose Minnesota sales or use tax. Regarding “pay television services,” the bulletin provides that such term replaces the terms “cable television service” and “direct satellite service,” and includes all “pay” television services even if delivery is “via cable, direct satellite, or otherwise.” The bulletin also explains that pay television means the “transmission of video, audio, and all other programming services to subscribers.” According to the bulletin, all programming services including “subscriptions to basic, extended, premium, pay-per-view, digital video recorder (DVR) services, and music services” are taxable. Please contact us with any questions.
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